The reality of corporate governance and its impact on the level of accounting conservatism An applied study on a sample of Iraqi banks

Abstract

The research aimed to identify the reality of corporate governance and its impact on the level of accounting conservatism in Iraqi banks. The research dealt with the community identified in it from the banks listed in the Iraq Stock Exchange, which includes 47 banks at the end of the year / 2022, and (15) banks were chosen as a sample for the study to represent that community, while the time limits for this sample expanded to include ten years that extended from (2011 ) and until (2020), so that the number of observations included in the study is (150) (bank / year). The research reached a set of conclusions, the most important of which is the existence of an influence relationship between the research variables, in addition to the fact that corporate governance represents controls, procedures, and standards that companies take to manage their business efficiently and effectively and regulate relationships between managers and stakeholders, and that accounting conservatism is the tendency of human behavior among accountants to recognize losses in a manner Direct and delayed revenue recognition.